Maine Sales Tax Rate 2026: 5.5% Statewide, No Local Tax
Maine’s sales tax rate is 5.5%, and there are no local sales taxes, so 5.5% applies everywhere in the state.
| Maine sales tax (2026) | Rate |
|---|---|
| State rate | 5.5% |
| Local sales tax | None |
| Combined rate | 5.5% |
Rates as of July 1, 2026, from the Tax Foundation. Work out the tax on an order with our sales tax calculator.
Maine has a 5.5% state rate and is a relatively straightforward compliance state — no local sales taxes, a standard $100,000 threshold, and taxable digital goods. Maine is an SST member, simplifying multi-state registration. A notable feature is Maine’s higher rates on prepared food, rental vehicles, and lodging.
Quick Reference
Section titled “Quick Reference”| Criterion | Detail |
|---|---|
| State Rate | 5.5% |
| Economic Nexus Threshold | $100,000 gross sales (rolling 12 months) |
| Transaction Threshold | None |
| Digital Goods / SaaS | Taxable |
| Typical Filing Frequency | Quarterly |
| SST Member | Yes |
| Registration Portal | portal.maine.gov/mtrs |
Economic Nexus
Section titled “Economic Nexus”For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026
Maine’s economic nexus threshold is $100,000 in gross sales into Maine in the current or prior 12-month period. Once exceeded, registration and collection are required.
Maine eliminated its 200-transaction alternative threshold before 2025. Marketplace-facilitated sales count toward the threshold.
Tax Rate and Product Taxability
Section titled “Tax Rate and Product Taxability”Maine sales tax calculator
Every rate that applies at a US ZIP code, worked out on your order.
Sales tax · Maine 04101
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Collecting sales tax in Maine and beyond?
GoodVat tracks your economic nexus in every state, registers you, charges the right rate on every order and files your returns.
Calculation only, not legal or tax advice. Verify with the state Department of Revenue before you file. State averages: Tax Foundation, July 1, 2026.
Maine’s state rate is 5.5%. Maine does not permit local sales taxes — the 5.5% rate applies uniformly across the entire state.
Special higher rates in Maine:
- Prepared food: 8%
- Lodging (hotels, short-term rentals): 9%
- Motor vehicle rentals: 10%
These higher rates do not apply to typical e-commerce sellers — they are relevant for restaurants, hotels, and rental companies. Standard retail sales are taxed at 5.5%.
Product Categories
Section titled “Product Categories”Taxable: Tangible personal property, digital goods, most retail goods.
Exempt: Prescription drugs, most groceries (food for home preparation), qualifying farm and fishing equipment, residential energy supplies.
Digital Goods and SaaS
Section titled “Digital Goods and SaaS”Maine taxes digital goods and SaaS. Maine’s Revenue Services applies sales tax to:
- SaaS — taxable
- Downloaded software — taxable
- Digital content (music, ebooks, streaming services) — taxable
- Online subscriptions for digital services — taxable
Maine’s digital goods taxability is broad. SaaS sellers crossing the $100,000 threshold have a clear obligation.
Registration
Section titled “Registration”Maine is an SST member state. Register through the SSTRS at streamlinedsalestax.org for multi-state coverage including Maine.
For Maine-only registration:
- Go to the Maine Tax Portal: portal.maine.gov/mtrs
- Register for a Sales, Use, and Service Provider Tax Account
- Provide EIN and business information
- You will receive a Maine Sales Tax registration number
Registration is free.
Foreign Sellers
Section titled “Foreign Sellers”Maine accepts foreign business registrations. A US EIN is required.
Filing Frequency and Deadlines
Section titled “Filing Frequency and Deadlines”| Annual Tax Liability | Filing Frequency |
|---|---|
| Less than $600 | Annual |
| $600–$6,000 | Quarterly |
| More than $6,000 | Monthly |
Quarterly due dates: Returns due on the 15th of the month following the quarter end (April 15, July 15, October 15, January 15).
Returns are filed through the Maine Tax Portal.
Compliance Notes
Section titled “Compliance Notes”No local rates: Maine’s statewide-only system means one rate for all Maine orders.
15th filing deadline: Maine uses the 15th of the following month, not the 20th common in many other states. Note this deadline difference.
SST member: Use the SSTRS for multi-state registration including Maine.
Digital sellers: Maine taxes SaaS and digital goods. Register once you cross $100,000.
Service provider tax: Maine also has a separate Service Provider Tax (SPT) at 6% that applies to certain services (telecommunications, online data processing services). If you provide telecommunications or data services, you may have SPT obligations in addition to or instead of sales tax. Verify with Maine Revenue Services for your specific service type.
Maine Sales Tax FAQ
Section titled “Maine Sales Tax FAQ”What is the sales tax rate in Maine?
Section titled “What is the sales tax rate in Maine?”Maine’s sales tax rate is 5.5%. There are no local sales taxes, so the same rate applies everywhere in the state.
What is the Maine economic nexus threshold?
Section titled “What is the Maine economic nexus threshold?”Remote sellers must register and collect Maine sales tax once they make more than $100,000 in gross sales into the state (rolling 12 months). There is no separate transaction-count threshold.
Is SaaS taxable in Maine?
Section titled “Is SaaS taxable in Maine?”Yes. Maine generally taxes SaaS and digital goods. See the Digital Goods and SaaS section above for the details.
How often do you file sales tax in Maine?
Section titled “How often do you file sales tax in Maine?”Most sellers file quarterly. Maine assigns your filing frequency when you register, based on how much tax you collect, so lower-volume sellers may file less often.